https://www.taxtmi.com/caselaws?id=262425 The Tribunal upheld the Commissioner (Appeals)' decision, rejecting the Revenue's appeal regarding the confiscation of seized goods and the demand of duty, interest, and penalty based on Panchnama and diary entries. The judgment emphasized the necessity of adhering to principles of natural justice, particularly the right to cross-examination in quasi-judicial proceedings. The re-adjudication of the confiscation matter was deemed unsustainable as it had been settled earlier, and discrepancies in records and statements, along with allegations of coercion during the process, led to the rejection of the Revenue's contentions. en-us Fri, 17 Apr 2015 00:00:00 +0530 Mon, 10 Aug 2015 06:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262425 The Tribunal upheld the Commissioner (Appeals)' decision, rejecting the Revenue's appeal regarding the confiscation of seized goods and the demand of duty, interest, and penalty based on Panchnama and diary entries. The judgment emphasized the necessity of adhering to principles of natural justice, particularly the right to cross-examination in quasi-judicial proceedings. The re-adjudication of the confiscation matter was deemed unsustainable as it had been settled earlier, and discrepancies in records and statements, along with allegations of coercion during the process, led to the rejection of the Revenue's contentions. Case-Laws Central Excise Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262425